https://www.taxtmi.com/acts?id=10928 The Board may frame a Tax Return Preparer scheme authorising individuals to prepare and furnish returns for specified classes of persons; authorised preparers must affix their signature to returns. The scheme may prescribe authorisation periods and procedures, eligibility criteria, a code of conduct, duties and obligations, grounds for withdrawal of authorisation and other necessary matters. Defined terms include "Tax Return Preparer" as an authorised individual, "Tax Return Preparer Scheme" as the Board-notified instrument, and "specified class of persons" excluding companies and persons whose accounts require audit under section 84. en-us Thu, 20 Aug 2009 13:11:58 +0530 Thu, 20 Aug 2009 13:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10928 The Board may frame a Tax Return Preparer scheme authorising individuals to prepare and furnish returns for specified classes of persons; authorised preparers must affix their signature to returns. The scheme may prescribe authorisation periods and procedures, eligibility criteria, a code of conduct, duties and obligations, grounds for withdrawal of authorisation and other necessary matters. Defined terms include "Tax Return Preparer" as an authorised individual, "Tax Return Preparer Scheme" as the Board-notified instrument, and "specified class of persons" excluding companies and persons whose accounts require audit under section 84. Act-Rules Bills Thu, 20 Aug 2009 13:11:58 +0530 https://www.taxtmi.com/acts?id=10928